SEC Company Response from BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713) (NXH) — Jun 9, 2011
BED BATH & BEYOND, INC. (NXH, BBBYW) (CIK 0001130713)
Date: June 9, 2011 · CIK: 0001130713 · Accession: 0001104659-11-034024
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49799
Referenced dates: May 20, 2011, May 31, 2011
Letter
United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F Street, NE Washington, D.C. 20549 Re: Overstock.com, Inc. Form 10-Q for the Quarterly Period Ended September 30, 2010 Filed October 29, 2010 File No. 000-49799
Dear Mr. Mew:
Below are the responses of Overstock.com, Inc. (the “Company,” “we”, “us”, or “our”), to comments received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated May 31, 2011, with respect to the Company’s Form 10-Q for the Quarterly Period Ended September 30, 2010 filed with the Commission on October 29, 2010, File No. 000-49799.
For your convenience, the response to question number three from your letter dated May 31, 2011 is prefaced by the exact text of the Staff’s corresponding comment in bold text.
3. Please submit your letter dated May 20, 2011 on EDGAR.
In Exhibit 1, we have provided the requested response.
At your request the Company acknowledges that:
1. the company is responsible for the adequacy and accuracy of the disclosure in the filing;
2. staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3. the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please direct any questions that you have with respect to the foregoing to the undersigned at (801) 947-3242.
Very truly yours,
/s/ Stephen J. Chesnut
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CORRESP 1 filename1.htm 6350 South 3000 East 801.947.3100 phone Salt Lake City, Utah 84121 801.944.4629 fax June 9, 2011 Andrew Mew Accounting Branch Chief United States Securities and Exchange Commission Division of Corporation Finance Mail Stop 3561 100 F Street, NE Washington, D.C. 20549 Re: Overstock.com, Inc. Form 10-Q for the Quarterly Period Ended September 30, 2010 Filed October 29, 2010 File No. 000-49799 Dear Mr. Mew: Below are the responses of Overstock.com, Inc. (the “Company,” “we”, “us”, or “our”), to comments received from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) by letter dated May 31, 2011, with respect to the Company’s Form 10-Q for the Quarterly Period Ended September 30, 2010 filed with the Commission on October 29, 2010, File No. 000-49799. For your convenience, the response to question number three from your letter dated May 31, 2011 is prefaced by the exact text of the Staff’s corresponding comment in bold text. 3. Please submit your letter dated May 20, 2011 on EDGAR. In Exhibit 1, we have provided the requested response. At your request the Company acknowledges that: 1. the company is responsible for the adequacy and accuracy of the disclosure in the filing; 2. staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and 3. the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please direct any questions that you have with respect to the foregoing to the undersigned at (801) 947-3242. Very truly yours, /s/ Stephen J. Chesnut Stephen J. Chesnut Senior Vice President, Finance and Risk Management Overstock.com, Inc. Exhibits: Exhibit 1 — Confidential Information to be delivered with Confidential Treatment Rule 83 document. 2